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05888nam a2200709 4500 |
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ocn784881908 |
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OCoLC |
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20170124071159.5 |
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m o d |
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120409s2011 xx ob 001 0 eng d |
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|a EBLCP
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|a 872691898
|a 875001611
|a 962126351
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|a 9781119200048
|q (electronic bk.)
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|a 9781118017715
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|z (OCoLC)872691898
|z (OCoLC)875001611
|z (OCoLC)962126351
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| 037 |
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|a CL0500000408
|b Safari Books Online
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|a HV8079.F7G84 2011
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0 |
4 |
|a 363.25/963
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| 049 |
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|a MAIN
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| 100 |
1 |
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|a Skalak, Steven L.
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| 245 |
1 |
2 |
|a A Guide to Forensic Accounting Investigation.
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|a 2nd ed.
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| 264 |
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1 |
|a Hoboken :
|b John Wiley & Sons,
|c 2011.
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| 300 |
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|a 1 online resource (1269 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 505 |
0 |
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|a Cover; Series; Title Page; Copyright; Preface; Acknowledgments; Chapter 1: Fraud: An Introduction; FRAUD: WHAT IS IT?; FRAUD: PREVALENCE, IMPACT, AND FORM; FRAUD IN HISTORICAL PERSPECTIVE; TYPES OF FRAUD; ROOT CAUSES OF FRAUD; A HISTORICAL ACCOUNT OF THE AUDITOR'S ROLE; AUDITORS ARE NOT ALONE; DETERRENCE, AUDITING, AND INVESTIGATION; CONCEPTUAL OVERVIEW OF THE FRAUD DETERRENCE CYCLE; FIRST LOOK INSIDE THE FRAUD DETERRENCE CYCLE; AUDITING AND INVESTIGATION; Chapter 2: Psychology of the Fraudster; CALCULATING CRIMINALS; SITUATION-DEPENDENT CRIMINALS; POWER BROKERS.
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8 |
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|a FRAUDSTERS DO NOT INTEND TO HARMKINDS OF RATIONALIZATION; AUDITORS' NEED TO UNDERSTAND THE MIND OF THE FRAUDSTER; CONCLUSION; Chapter 3: The Roles of the Auditor and the Forensic Accounting Investigator; THE PATROLMAN AND THE DETECTIVE; COMPLEXITY AND CHANGE; AUDITOR ROLES IN PERSPECTIVE; NOT ALL GOOD PEOPLE; EACH COMPANY IS UNIQUE; ROLE OF COMPANY CULTURE; ESTIMATES; CHOICES; WHAT AUDITORS DO; BEDROCK OF AN EFFECTIVE AUDIT; SPADE; AUDITING STANDARDS TAKE A RISK-BASED APPROACH TO FRAUD; MANAGEMENT OVERRIDE; REGULATORY REACTION TO FRAUD; FINANCIAL BENEFITS OF EFFECTIVE FRAUD MANAGEMENT.
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|a CONCLUSIONChapter 4: Auditor Responsibilities and the Law; APPENDIX: SUMMARY OF PCAOB MATTERS INVOLVING DETECTION OF FRAUD; Chapter 5: When and Why to Call in Forensic Accounting Investigators; TODAY'S AUDITORS ARE NOT FORENSIC ACCOUNTING INVESTIGATORS; AUDITORS ARE NOT AUTHENTICATORS; AUDITORS HAVE LIMITED EXPOSURE TO FRAUD; AUDITORS ARE NOT GUARANTORS; HISTORICALLY, AUDITS MAY HAVE BEEN PREDICTABLE; POTENTIAL TRIGGER POINTS OF FRAUD; RELIANCE ON OTHERS; CONCLUSION; Chapter 6: Internal Audit: The Second Line of Defense; WHAT DO INTERNAL AUDITORS DO?; INTERNAL AUDIT SCOPE OF SERVICES.
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|a THE HANDOFF TO FORENSIC ACCOUNTING INVESTIGATORS AND LEGAL COUNSELPERCEPTION PROBLEM; COMPLEX CORPORATE FRAUD AND THE INTERNAL AUDIT; WORLDCOM AND THE THORNBURGH REPORT; CASE STUDIES: THE INTERNAL AUDITOR ADDRESSES FRAUD; A TRAGIC CIRCUMSTANCE; REPORTING RELATIONSHIPS: A KEY TO EMPOWERING FRAUD DETECTION; TOMORROW'S INTERNAL AUDITOR, TOMORROW'S MANAGEMENT AND BOARD; Chapter 7: Teaming with Forensic Accounting Investigators; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH INTERNAL AUDITORS; FORENSIC ACCOUNTING INVESTIGATORS' COOPERATION WITH EXTERNAL AUDITORS.
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|a OBJECTIVES OF ALL INTERESTED PARTIESHOW SHOULD THE INVESTIGATION OBJECTIVES BE DEFINED?; WHO SHOULD DIRECT THE INVESTIGATION AND WHY?; READY WHEN NEEDED; WHERE TO FIND SKILLED FORENSIC ACCOUNTING INVESTIGATORS; Chapter 8: Anonymous Communications; TYPICAL CHARACTERISTICS OF ANONYMOUS TIPS; FEDERAL STATUTES RELATED TO ANONYMOUS REPORTING AND WHISTLE-BLOWER PROTECTIONS; RECEIPT OF AN ANONYMOUS COMMUNICATION; INITIAL UNDERSTANDING OF ALLEGATIONS; DETERMINE WHETHER ANY ALLEGATION REQUIRES IMMEDIATE REMEDIAL ACTION; DEVELOPMENT AND IMPLEMENTATION OF THE INVESTIGATIVE STRATEGY; DISCLOSURE DECISIONS.
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|a Prioritize the allegations.
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| 520 |
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|a Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists & mdash;experts in uncovering fraud & mdash;with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, and on options fraud, as well as on fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.
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| 504 |
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|a Includes bibliographical references and index.
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| 588 |
0 |
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|a Print version record.
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| 650 |
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0 |
|a Forensic accounting.
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| 650 |
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0 |
|a Fraud investigation.
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| 650 |
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4 |
|a Forensic investigation
|x Auditing.
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| 650 |
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4 |
|a Fraud investigation
|x Auditing.
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| 650 |
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4 |
|a Social Science.
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| 650 |
|
7 |
|a Forensic accounting.
|2 fast
|0 (OCoLC)fst00931949
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| 650 |
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7 |
|a Fraud investigation.
|2 fast
|0 (OCoLC)fst00933803
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| 655 |
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4 |
|a Electronic books.
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| 700 |
1 |
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|a Golden, Thomas W.
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| 700 |
1 |
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|a Clayton, Mona M.
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| 700 |
1 |
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|a Pill, Jessica S.
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| 776 |
0 |
8 |
|i Print version:
|a Skalak, Steven L.
|t A Guide to Forensic Accounting Investigation.
|d Hoboken : John Wiley & Sons, ©2011
|z 9780470599075
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| 856 |
4 |
0 |
|u https://doi.org/10.1002/9781119200048
|z Full Text via HEAL-Link
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| 994 |
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|a 92
|b DG1
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